{"id":770,"date":"2018-01-25T17:18:16","date_gmt":"2018-01-25T16:18:16","guid":{"rendered":"http:\/\/langlegal.be\/?p=770"},"modified":"2018-01-25T17:41:10","modified_gmt":"2018-01-25T16:41:10","slug":"in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding","status":"publish","type":"post","link":"https:\/\/langlegal.be\/index.php\/en\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding\/","title":{"rendered":"In-house capital gains: first rulings re the \u00ab\u00a0sale\u00a0\u00bb of shares to a (partly) affiliated holding"},"content":{"rendered":"<p style=\"text-align: right;\"><a href=\"http:\/\/langlegal.be\/wp-content\/uploads\/2018\/01\/Newsetter-Lang-Legal-20180125-Plus-values-internes-premi\u00e8res-d\u00e9cisions-positives-du-SDA-en-cas-de-\u00ab-vente-\u00bb-d\u2019actions-\u00e0-une-holding-partiellement-li\u00e9e.pdf\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" data-attachment-id=\"716\" data-permalink=\"https:\/\/langlegal.be\/index.php\/2017\/08\/28\/reductions-de-capital-suite-a-plus-value-interne-point-apres-laccord-budgetaire-2018\/icone-pdf\/\" data-orig-file=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?fit=292%2C172&amp;ssl=1\" data-orig-size=\"292,172\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"icone pdf\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?fit=292%2C172&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?fit=292%2C172&amp;ssl=1\" class=\"alignnone wp-image-716\" src=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?resize=54%2C32\" alt=\"\" width=\"54\" height=\"32\" \/><\/a><\/p>\r\nDepuis la refonte du r\u00e9gime des plus-values internes par la Loi-programme du 25 d\u00e9cembre 2016, l\u2019 \u00ab apport \u00bb d\u2019actions par une personne physique \u00e0 une holding interne a perdu beaucoup d\u2019attraits (sinon s\u2019av\u00e8re d\u00e9sastreux). Aussi, la \u00ab vente \u00bb des actions devient-elle la seule piste concevable et \u00e9tait-il pr\u00e9visible que les contribuables entendraient s\u2019organiser en cons\u00e9quence. De premi\u00e8res d\u00e9cisions positives du Service des D\u00e9cisions Anticip\u00e9es (SDA) soulignent d\u00e9j\u00e0 cette tendance et illustrent des situations o\u00f9 une \u00ab vente \u00bb des actions (plut\u00f4t qu\u2019un apport) \u00e0 la holding se justifie. <a href=\"http:\/\/langlegal.be\/wp-content\/uploads\/2018\/01\/Newsetter-Lang-Legal-20180125-Plus-values-internes-premi\u00e8res-d\u00e9cisions-positives-du-SDA-en-cas-de-\u00ab-vente-\u00bb-d\u2019actions-\u00e0-une-holding-partiellement-li\u00e9e.pdf\">Lire la suite &#8230;<\/a>","protected":false},"excerpt":{"rendered":"<p>Depuis la refonte du r\u00e9gime des plus-values internes par la Loi-programme du 25 d\u00e9cembre 2016, l\u2019 \u00ab apport \u00bb d\u2019actions par une personne physique \u00e0 une holding interne a perdu beaucoup d\u2019attraits (sinon s\u2019av\u00e8re d\u00e9sastreux). Aussi, la \u00ab vente \u00bb des actions devient-elle la seule piste concevable et \u00e9tait-il pr\u00e9visible que les contribuables entendraient s\u2019organiser [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":763,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[34],"tags":[],"class_list":["post-770","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-tax"],"acf":[],"rise-blocks_total_comments":0,"rise-blocks_categories":[{"term_id":34,"name":"Corporate tax","slug":"corporate-tax","term_group":0,"term_taxonomy_id":34,"taxonomy":"category","description":"","parent":0,"count":6,"filter":"raw","cat_ID":34,"category_count":6,"category_description":"","cat_name":"Corporate tax","category_nicename":"corporate-tax","category_parent":0}],"rise-blocks_excerpt":"Depuis la refonte du r\u00e9gime des plus-values internes par la Loi-programme du 25 d\u00e9cembre 2016, l\u2019 \u00ab apport \u00bb d\u2019actions par une personne physique \u00e0 une holding interne a perdu beaucoup d\u2019attraits (sinon s\u2019av\u00e8re d\u00e9sastreux). Aussi, la \u00ab vente \u00bb des actions devient-elle la seule piste concevable et \u00e9tait-il pr\u00e9visible que les contribuables entendraient s\u2019organiser en cons\u00e9quence. De premi\u00e8res d\u00e9cisions..","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>In-house capital gains: first rulings re the &quot;sale&quot; of shares to a (partly) affiliated holding | LANG LEGAL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/langlegal.be\/index.php\/en\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"In-house capital gains: first rulings re the &quot;sale&quot; of shares to a (partly) affiliated holding | LANG LEGAL\" \/>\n<meta property=\"og:description\" content=\"Depuis la refonte du r\u00e9gime des plus-values internes par la Loi-programme du 25 d\u00e9cembre 2016, l\u2019 \u00ab apport \u00bb d\u2019actions par une personne physique \u00e0 une holding interne a perdu beaucoup d\u2019attraits (sinon s\u2019av\u00e8re d\u00e9sastreux). Aussi, la \u00ab vente \u00bb des actions devient-elle la seule piste concevable et \u00e9tait-il pr\u00e9visible que les contribuables entendraient s\u2019organiser [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/langlegal.be\/index.php\/en\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding\/\" \/>\n<meta property=\"og:site_name\" content=\"LANG LEGAL\" \/>\n<meta property=\"article:published_time\" content=\"2018-01-25T16:18:16+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-01-25T16:41:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/01\/Droit-fiscal-fiscaliste-plus-values-internes-r%C3%A9duction-de-capital-.jpeg?fit=640%2C332&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"332\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Lang Legal\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Lang Legal\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/langlegal.be\/index.php\/en\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding\/\",\"url\":\"https:\/\/langlegal.be\/index.php\/en\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding\/\",\"name\":\"In-house capital gains: first rulings re the \\\"sale\\\" of shares to a (partly) affiliated holding | LANG LEGAL\",\"isPartOf\":{\"@id\":\"https:\/\/langlegal.be\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/langlegal.be\/index.php\/en\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/langlegal.be\/index.php\/en\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/01\/Droit-fiscal-fiscaliste-plus-values-internes-r%C3%A9duction-de-capital-.jpeg?fit=640%2C332&ssl=1\",\"datePublished\":\"2018-01-25T16:18:16+00:00\",\"dateModified\":\"2018-01-25T16:41:10+00:00\",\"author\":{\"@id\":\"https:\/\/langlegal.be\/#\/schema\/person\/e4676ce737f28c044f40b7960b1a3516\"},\"breadcrumb\":{\"@id\":\"https:\/\/langlegal.be\/index.php\/en\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/langlegal.be\/index.php\/en\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/langlegal.be\/index.php\/en\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding\/#primaryimage\",\"url\":\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/01\/Droit-fiscal-fiscaliste-plus-values-internes-r%C3%A9duction-de-capital-.jpeg?fit=640%2C332&ssl=1\",\"contentUrl\":\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/01\/Droit-fiscal-fiscaliste-plus-values-internes-r%C3%A9duction-de-capital-.jpeg?fit=640%2C332&ssl=1\",\"width\":640,\"height\":332,\"caption\":\"Belgian tax law - in-house capital gains - exemption\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/langlegal.be\/index.php\/en\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"http:\/\/langlegal.be\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"In-house capital gains: first rulings re the &#8220;sale&#8221; of shares to a (partly) affiliated holding\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/langlegal.be\/#website\",\"url\":\"https:\/\/langlegal.be\/\",\"name\":\"LANG LEGAL | Cabinet de droit fiscal\",\"description\":\"Cabinet de droit fiscal\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/langlegal.be\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/langlegal.be\/#\/schema\/person\/e4676ce737f28c044f40b7960b1a3516\",\"name\":\"Lang Legal\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/langlegal.be\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/622ac5de9a674f6aa6b7f257dfb438450a9a132f90558fb3f9521f19ad8791d5?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/622ac5de9a674f6aa6b7f257dfb438450a9a132f90558fb3f9521f19ad8791d5?s=96&d=mm&r=g\",\"caption\":\"Lang Legal\"},\"url\":\"https:\/\/langlegal.be\/index.php\/author\/admin5475\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"In-house capital gains: first rulings re the \"sale\" of shares to a (partly) affiliated holding | LANG LEGAL","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/langlegal.be\/index.php\/en\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding\/","og_locale":"fr_FR","og_type":"article","og_title":"In-house capital gains: first rulings re the \"sale\" of shares to a (partly) affiliated holding | LANG LEGAL","og_description":"Depuis la refonte du r\u00e9gime des plus-values internes par la Loi-programme du 25 d\u00e9cembre 2016, l\u2019 \u00ab apport \u00bb d\u2019actions par une personne physique \u00e0 une holding interne a perdu beaucoup d\u2019attraits (sinon s\u2019av\u00e8re d\u00e9sastreux). Aussi, la \u00ab vente \u00bb des actions devient-elle la seule piste concevable et \u00e9tait-il pr\u00e9visible que les contribuables entendraient s\u2019organiser [&hellip;]","og_url":"https:\/\/langlegal.be\/index.php\/en\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding\/","og_site_name":"LANG LEGAL","article_published_time":"2018-01-25T16:18:16+00:00","article_modified_time":"2018-01-25T16:41:10+00:00","og_image":[{"width":640,"height":332,"url":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/01\/Droit-fiscal-fiscaliste-plus-values-internes-r%C3%A9duction-de-capital-.jpeg?fit=640%2C332&ssl=1","type":"image\/jpeg"}],"author":"Lang Legal","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Lang Legal","Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/langlegal.be\/index.php\/en\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding\/","url":"https:\/\/langlegal.be\/index.php\/en\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding\/","name":"In-house capital gains: first rulings re the \"sale\" of shares to a (partly) affiliated holding | LANG LEGAL","isPartOf":{"@id":"https:\/\/langlegal.be\/#website"},"primaryImageOfPage":{"@id":"https:\/\/langlegal.be\/index.php\/en\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding\/#primaryimage"},"image":{"@id":"https:\/\/langlegal.be\/index.php\/en\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding\/#primaryimage"},"thumbnailUrl":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/01\/Droit-fiscal-fiscaliste-plus-values-internes-r%C3%A9duction-de-capital-.jpeg?fit=640%2C332&ssl=1","datePublished":"2018-01-25T16:18:16+00:00","dateModified":"2018-01-25T16:41:10+00:00","author":{"@id":"https:\/\/langlegal.be\/#\/schema\/person\/e4676ce737f28c044f40b7960b1a3516"},"breadcrumb":{"@id":"https:\/\/langlegal.be\/index.php\/en\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/langlegal.be\/index.php\/en\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/langlegal.be\/index.php\/en\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding\/#primaryimage","url":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/01\/Droit-fiscal-fiscaliste-plus-values-internes-r%C3%A9duction-de-capital-.jpeg?fit=640%2C332&ssl=1","contentUrl":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/01\/Droit-fiscal-fiscaliste-plus-values-internes-r%C3%A9duction-de-capital-.jpeg?fit=640%2C332&ssl=1","width":640,"height":332,"caption":"Belgian tax law - in-house capital gains - exemption"},{"@type":"BreadcrumbList","@id":"https:\/\/langlegal.be\/index.php\/en\/2018\/01\/25\/in-house-capital-gains-first-ruling-re-the-sale-of-shares-to-a-partly-affiliated-holding\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"http:\/\/langlegal.be\/"},{"@type":"ListItem","position":2,"name":"In-house capital gains: first rulings re the &#8220;sale&#8221; of shares to a (partly) affiliated holding"}]},{"@type":"WebSite","@id":"https:\/\/langlegal.be\/#website","url":"https:\/\/langlegal.be\/","name":"LANG LEGAL | Cabinet de droit fiscal","description":"Cabinet de droit fiscal","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/langlegal.be\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/langlegal.be\/#\/schema\/person\/e4676ce737f28c044f40b7960b1a3516","name":"Lang Legal","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/langlegal.be\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/622ac5de9a674f6aa6b7f257dfb438450a9a132f90558fb3f9521f19ad8791d5?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/622ac5de9a674f6aa6b7f257dfb438450a9a132f90558fb3f9521f19ad8791d5?s=96&d=mm&r=g","caption":"Lang Legal"},"url":"https:\/\/langlegal.be\/index.php\/author\/admin5475\/"}]}},"jetpack_featured_media_url":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/01\/Droit-fiscal-fiscaliste-plus-values-internes-r%C3%A9duction-de-capital-.jpeg?fit=640%2C332&ssl=1","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p8S14n-cq","jetpack-related-posts":[{"id":724,"url":"https:\/\/langlegal.be\/index.php\/en\/2017\/10\/09\/the-tax-treatment-of-in-house-capital-gains-an-update-further-to-the-budgetary-agreement-for-2018\/","url_meta":{"origin":770,"position":0},"title":"The tax treatment of in-house capital gains: an update further to the budgetary agreement for 2018","author":"Lang Legal","date":"9 octobre 2017","format":false,"excerpt":"The\u00a0tax treatment of in-house capital gains\u00a0has been subject to critical developments over the last years. Since 2017, a new corporate tax regime ensure the tax neutrality of capital gains realized out of contributions in kind of shares. In addition, the tax treatment of capital decrease realized after such contributions of\u2026","rel":"","context":"Dans &quot;Corporate tax&quot;","block_context":{"text":"Corporate tax","link":"https:\/\/langlegal.be\/index.php\/en\/category\/corporate-tax\/"},"img":{"alt_text":"Plus-values internes - r\u00e9duction de capital - Eric-G\u00e9rald Lang","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/Plus-values-internes-r%C3%A9duction-de-capital-Eric-G%C3%A9rald-Lang.jpg?fit=744%2C400&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/Plus-values-internes-r%C3%A9duction-de-capital-Eric-G%C3%A9rald-Lang.jpg?fit=744%2C400&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/Plus-values-internes-r%C3%A9duction-de-capital-Eric-G%C3%A9rald-Lang.jpg?fit=744%2C400&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/Plus-values-internes-r%C3%A9duction-de-capital-Eric-G%C3%A9rald-Lang.jpg?fit=744%2C400&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":942,"url":"https:\/\/langlegal.be\/index.php\/en\/2018\/05\/03\/the-new-tax-reform-deeply-impacts-transactions\/","url_meta":{"origin":770,"position":1},"title":"The new tax reform deeply impacts M&#038;A transactions","author":"Lang Legal","date":"3 mai 2018","format":false,"excerpt":"\u00a0 Le contexte fiscal entourant les\u00a0op\u00e9rations de (re-)structuration\u00a0des entreprises conna\u00eet\u00a0des changements importants.\u00a0Eric-G\u00e9rald Lang, avocat sp\u00e9cialis\u00e9\u00a0en droit fiscal et fondateur du cabinet\u00a0Lang Legal, nous en livre un aper\u00e7u. Quel est le contexte fiscal dans\u00a0lequel \u00e9voluent les (re-)structurations\u00a0d\u2019entreprises ? Eric-G\u00e9rald Lang : \u00ab La fiscalit\u00e9 des entreprises\u00a0se complexifie \u00e0 outrance. Elle s\u2019inscrit\u00a0dans\u2026","rel":"","context":"Dans &quot;Corporate tax&quot;","block_context":{"text":"Corporate tax","link":"https:\/\/langlegal.be\/index.php\/en\/category\/corporate-tax\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/Sky.jpeg?fit=1050%2C645&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/Sky.jpeg?fit=1050%2C645&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/Sky.jpeg?fit=1050%2C645&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/Sky.jpeg?fit=1050%2C645&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/Sky.jpeg?fit=1050%2C645&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":421,"url":"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/","url_meta":{"origin":770,"position":2},"title":"Spit sale of the building and the land for VAT","author":"Lang Legal","date":"14 juillet 2017","format":false,"excerpt":"2016\/10 \u2013 E.-G. Lang, Vente des constructions et du sol attenant par des personnes distinctes: une premi\u00e8re d\u00e9cision du SDA, Point de plume, Octobre 2016","rel":"","context":"Dans &quot;VAT&quot;","block_context":{"text":"VAT","link":"https:\/\/langlegal.be\/index.php\/en\/category\/vat\/"},"img":{"alt_text":"Eric-G\u00e9rald Lang - avocat - lawyer - droit fiscal - tax law - VAT - TVA - gratuit - free","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-VAT-TVA-gratuit-free-1.jpeg?fit=640%2C400&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-VAT-TVA-gratuit-free-1.jpeg?fit=640%2C400&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-VAT-TVA-gratuit-free-1.jpeg?fit=640%2C400&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":418,"url":"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/the-capital-decrease-post-an-in-house-capital-gain\/","url_meta":{"origin":770,"position":3},"title":"The capital decrease post an in-house capital gain","author":"Lang Legal","date":"14 juillet 2017","format":false,"excerpt":"2016\/02 \u2013 La r\u00e9duction de capital post plus-value interne, Revue Belge de la Comptabilit\u00e9, 2016\/2","rel":"","context":"Dans &quot;Corporate tax&quot;","block_context":{"text":"Corporate tax","link":"https:\/\/langlegal.be\/index.php\/en\/category\/corporate-tax\/"},"img":{"alt_text":"Eric-G\u00e9rald Lang - avocat fiscaliste - tax lawyer - Bruxelles - Belgium","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-fiscaliste-tax-lawyer-Bruxelles-Belgium-1.jpeg?fit=640%2C428&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-fiscaliste-tax-lawyer-Bruxelles-Belgium-1.jpeg?fit=640%2C428&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-fiscaliste-tax-lawyer-Bruxelles-Belgium-1.jpeg?fit=640%2C428&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":1528,"url":"https:\/\/langlegal.be\/index.php\/en\/2025\/10\/17\/the-non-deductibility-of-tax-losses-in-the-event-of-a-tax-audit-a-mechanism-that-should-be-limited-to-the-calculation-of-the-tax-penalty-only\/","url_meta":{"origin":770,"position":4},"title":"The non-deductibility of tax losses in the event of a tax audit: a mechanism that should be limited to the calculation of the tax penalty only?","author":"Lang Legal","date":"17 octobre 2025","format":false,"excerpt":"If one tax measure has provoked resistance ever since its introduction at the end of 2017, it is certainly the mechanism denying the deduction of tax losses (and other similar deductions) in the event of a tax audit where a tax penalty of 10% or more is applied (see Article\u2026","rel":"","context":"Dans &quot;Non class\u00e9&quot;","block_context":{"text":"Non class\u00e9","link":"https:\/\/langlegal.be\/index.php\/en\/category\/non-classe-en\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":967,"url":"https:\/\/langlegal.be\/index.php\/en\/2018\/08\/01\/vat-shall-a-lease-agreement-with-call-option-be-qualified-as-a-supply-of-good-or-service\/","url_meta":{"origin":770,"position":5},"title":"VAT: shall a lease agreement with call option be qualified as a supply of good or service?","author":"Lang Legal","date":"1 ao\u00fbt 2018","format":false,"excerpt":"The European Court of Justice has delivered, on the 4th October 2017, important clarifications regarding the characterisation as a \"supply of service\" or \"supply of good\" under the VAT legislation of a lease contract with a call option*. Relevant issue, if any, as the lease is subject to tax, in\u2026","rel":"","context":"Dans &quot;VAT&quot;","block_context":{"text":"VAT","link":"https:\/\/langlegal.be\/index.php\/en\/category\/vat\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=700%2C400 2x"},"classes":[]}],"_links":{"self":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/770","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/comments?post=770"}],"version-history":[{"count":2,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/770\/revisions"}],"predecessor-version":[{"id":774,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/770\/revisions\/774"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media\/763"}],"wp:attachment":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media?parent=770"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/categories?post=770"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/tags?post=770"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}